11Certificates about ownership of land

11 Certificates about ownership of land

11 Certificates about ownership of land

(1) In proceedings under a State taxing law (or purporting to be under a State taxing law) in which any question arises as to whether a place is a Commonwealth place, a certificate in writing given by an authorised person about any of the following matters relating to land is evidence of the matters stated in the certificate:

(a) the ownership of the land, or of an estate or interest in the land, on a date or during a period specified in the certificate,

(b) the existence and ownership of a right in respect of the land, on a date or during a period specified in the certificate.

(2) A document that purports to be a certificate referred to in subsection (1) is to be regarded as being such a certificate, and to have been duly given, unless the contrary is proved.

(3) In this section:

authorised person has the same meaning as it has in section 16 of the Commonwealth Act.